HS Code 8903.99.10.00
Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shells
Most Favoured Nation (MFN) Rate
Free
About HS Code 8903.99.10.00
HS code 8903.99.10.00 is a Canadian 10-digit tariff item covering Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shells. It falls under Chapter 89 — Ships, boats of the Canadian Customs Tariff, within heading 8903 and subheading 8903.99. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 8903.99.10.00 is Free. This means no customs duty is charged regardless of the country of origin, though GST/HST and other applicable taxes still apply. 20 preferential trade agreements are available for this code, of which 20 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, General Preferential Tariff, United States Tariff, Mexico Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 8903.99.10.00
If you import CAD $10,000 worth of goods classified under HS code 8903.99.10.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (Free) | $0 |
| GST (5%) | $500 |
| Total Landed Cost (approx.) | $10,500 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 8903.99.10.00
What is HS code 8903.99.10.00?
HS code 8903.99.10.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shells". It sits under Chapter 89 (Ships, boats) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 8903.99.10.00?
Imports classified under HS code 8903.99.10.00 are duty-free at the MFN (Most Favoured Nation) rate. You still pay GST/HST and other applicable taxes. Use our calculator to see the full landed cost.
Can I import 8903.99.10.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 8903.99.10.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 8903.99.10.00?
Yes. Imports of HS code 8903.99.10.00 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 8903.99.10.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 8903.99.10.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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Ask the AI chatPreferential Rates by Trade Agreement
20 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | Free |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 8903.99.10.00
Get a complete duty, tax, and fee calculation for HS code 8903.99.10.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 8903.99.10.00Related Guides
Related HS Codes
Other codes under chapter 89
| HS Code | Description | MFN Rate |
|---|---|---|
| 8903.11.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.12.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.19.00.00 | Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.21.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.22.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.23.00.00 | Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.31.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.31.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position | 9.5% |
| 8903.31.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.31.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
| 8903.31.00.90 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | 9.5% |
| 8903.32.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.32.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Cabin cruisers | 9.5% |
| 8903.32.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.32.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
| 8903.32.00.90 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other | 9.5% |
| 8903.33.00 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | 9.5% |
| 8903.33.00.11 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Cabin cruisers | 9.5% |
| 8903.33.00.19 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Other | 9.5% |
| 8903.33.00.20 | Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats | 9.5% |
Real products CBSA has classified
From CBSA advance rulings on tariff classification. Each ruling concerns one specific good.
Rulings in subheading 8903.99
Same product family — these rulings were not issued for this code.
- Hydrobike water bike8903.99.90.90